On Tuesday Apple will announce its third fiscal quarter of 2011 results at 4.30PM EST (9.30PM BST) and as always the eyes of Wall Street, analysts and bloggers will be firmly in Apple’s direction. Apple will also hold a conference call at 5PM EST (10PM BST), the call will be webcast here.

During the Q211 fiscal results Apple Chief Financial Officer Peter Oppenheimer gave the following forward looking statement:

“Looking ahead to the third fiscal quarter of 2011, we expect revenue of about $23 billion and we expect diluted earnings per share of about $5.03.”

During the second fiscal quarter of 2011 the company recorded record revenue of $24.67 billion. The company also announced sales of 3.76 million Macs, 18.65 million iPhones, 9.02 million iPods and 4.69 million iPads.

Looking ahead to Tuesday’s results the Wall Street consensus as recorded by Thomson Financial is that Apple will announce revenue of $24.75 billion with an earnings per share (EPS) of $5.73.

Bloggers, analysts and Wall Street have also placed their estimates for how many units Apple has sold. Many expect Apple to have sold between 16.72 and 17.78 million iPhones during the quarter, 8.39 million iPods, 8.4 million iPads, and 4.32 million Macs.